Goal

The Abstract of the current working draft says:

This specification defines the XML Pointer Language (XPointer), the language to be used as a fragment identifier for any URI-reference that locates a resource of Internet media type text/xml or application/xml.

And RFC 2396 states:

The semantics of a fragment identifier is a property of the data resulting from a retrieval action, regardless of the type of URI used in the reference. Therefore, the format and interpretation of fragment identifiers is dependent on the media type [RFC2046] of the retrieval result.